The Decree of the President of the Council of Ministers (DPCM) of 17 September 2024 established the methods for communicating data relating to expenses incurred in 2024 and 2025 for energy requalification and seismic risk reduction interventions.
This provision, published on the Government website, defines the transmission obligations towards ENEA and the National Seismic Classifications Portal (PNCS), and represents a fundamental regulatory step for accessing the Superbonus.
But what information needs to be sent and what sanctions do you risk in case of omission?
Let’s see it together in the next paragraphs.
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Data transmission obligation: who is interested and what information must be sent
The decree involves those who have incurred expenses for interventions aimed at improving energy efficiency and reducing seismic risk. Paragraphs 1 and 2 of article 3 of Legislative Decree no. 39/2024 list the types of information to be sent. But let’s take a closer look at what this means in practice: anyone who has installed a thermal coat, replaced the fixtures or carried out structural consolidation work will have to send the details of the intervention carried out.
Interested parties are obliged to communicate:
- THE cadastral data of the property subject to the interventions.
- THE’amount of expenses incurred in 2024 until the date of entry into force of the decree.
- THE’amount of expected expenses until the end of 2025.
- The deduction percentages due for each intervention.
For energy interventions, the communication must be sent to ENEA by the technicians who sign the certifications. However, if it concerns anti-seismic interventions, the ball passes to the professionals who follow the structural design and static testing, who must transmit the data to the National Seismic Classifications Portal (PNCS).
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What happens if you don’t send the data on time?
Failure to transmit data within the established times entails the application of an administrative sanction of 10,000 euros. Furthermore, if the obligation is not respected for interventions that require the sworn Notice of Commencement of Works (CILA) or other building permits for demolition and reconstruction presented starting from the date of entry into force of the Concessions Decree, there is a risk of forfeiture of tax relief.
For energy requalification works, the deadlines for transmitting expenses coincide with those established for sending certifications to ENEA (article 119, paragraph 13, letter a, of Legislative Decree no. 34/2020). As regards anti-seismic interventions, the data must be transmitted to the PNCS by:
- October 31, 2024 for all SALs (Work Progress Reports) approved by 1 October 2024.
- Within 30 days from the approval of the SAL for all subsequent states of progress.
These deadlines are essential to ensure the monitoring of spending and to verify the correct application of the benefits provided.
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Sending method: specific guidelines for ENEA and PNCS
The Prime Ministerial Decree in question introduced specific guidelines for the transmission of information to ENEA and PNCS. These guidelines provide details on how to correctly fill in the data, what documents to attach and what procedures to take to ensure the transparency and accuracy of the communication.
To send information to ENEA, the modalities are the same ones already in force for certifications relating to energy requalification interventions. Sending to the PNCS, however, involves filling out specific forms and entering all the data relating to the progress of the works, as described in the decree.
These new provisions require professionals in the sector to pay greater attention and punctuality in fulfilling regulatory obligations, under penalty of losing the benefits provided and the application of the sanctions provided for by the Concessions Decree.
